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THE HARYANA VALUE ADDED TAX - NOTIFICATIONS
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Body Notification No. 34/ST-1/H.A. 6/2003/S.59/2022.Dated 10th June, 2022

Whereas, the State Government is satisfied that circumstances exist which render it necessary to take immediate action in public interest;

Now, therefore, in exercise of the powers conferred under sub-section (1) of section 59 read with the proviso to said sub-section of the Haryana Value Added Tax Act, 2003 (6 of 2003), the Governor of Haryana hereby makes the following amendment in the Schedule G appended to the said Act with effect from the 12th June 2022, namely:-

AMENDMENT

In the Haryana Value Added Tax Act, 2003 (6 of 2003), in the Schedule G, under columns 1, 2, 3 and 4, for serial numbers 4 and 5 and entries thereagainst, the following serial numbers entries thereagainst shall be substituted, namely:-

"4(a) Country liquor 12% + surcharge @5% When sold for the first time in the State by the distillery: Provided that no Input Tax Credit shall be admissible on sale of these goods.
(b) Beer, RTB and Wine 12% + surcharge @5% When sold for the first time in the State by the L-1B1, L-1-AB1, L-1W in case of beer and wine and L1-B1-A in case of RTB: Provided that no Input Tax Credit shall be admissible on sale of these goods.
(c) Indian Made Foreign Liquor (IMFL) 12% + surcharge @5% When sold for the first time in the State by L-1B and L-1AB: Provided that no Input Tax Credit shall be admissible on sale of these goods.
(d) Imported Foreign Liquor (IFL) bottled in Origin (BIO) 3% + surcharge @5% When sold by any dealer for the first time in the State and all sales by an L-1BF (Licensee) dealer except covered under entry 5: No Input Tax Credit shall be admissible to any dealer subsequent to L-1BF (Licensee) dealer on sale of these goods.

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Liquor including Imported Foreign Liquor (bottled in Origin) 18% + @5% surcharge When sold by bar, pub and club holding L-4/L-5 /L-10C/ L-10E/L-12C/L-12G/L-4A license: Provided that no Input Tax Credit shall be admissible to the dealers covered by this entry on purchase of liquor."

ANURAG RASTOGI

Additional Chief Secretary to Government,

Haryana, Excise and Taxation Department